May 22, 2005 CBP Bulletin Notices on Tertiarybutylamine and Porcelain Table/Kitchenware for Commercial Use
In the May 25, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 22), CBP issued notices: (a) proposing to modify a classification ruling on Tertiarybutylamine, and (b) proposing to revoke three classification rulings on porcelain table/kitchenware for commercial use. CBP states that it is also proposing to revoke any treatment it has previously accorded to substantially identical transactions that are contrary to its position in these notices.
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CBP states that any party who has received a contrary ruling or decision on the merchandise that is subject to the proposed rulings, or any party involved with a substantially identical transaction, should advise CBP by June 24, 2005, the date that written comments on the proposed rulings are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in these notices.
CBP also states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Proposed Modification or Revocation of Four Classification Rulings
Tertiarybutylamine. At issue is Tertiarybutylamine (TBA) (CAS 75-64-9), which is an acyclic monoamine consisting of one amine group with a single butyl, C4H9, in the tertiary isomeric form bonded to it.
CBP is proposing to issue HQ 967662 in order to modify NY C83908 and reclassify the TBA in HTS 2921.19.1000 which provides for "mono- and triethylamines; mono-, di-, and tri- (propyl- and butyl-) monoamines; salts of any of the foregoing" rather than in HTS 2921.19.60 which provides for "other acyclic monoamines and their derivatives; salts thereof."
According to CBP, TBA can only be classified in HTS 2921.19.60 as an other acyclic monoamine if it is not classifiable as a monobutyl monoamine in HTS 2921.19.1000.
CBP states that TBA consists of a single butyl, in the tertiary isomeric position, attached to a single amine. Therefore, TBA is eo nomine a monobutyl monoamine, and should be classified in HTS 2921.19.1000, which provides for products that consist of a single amine (NH3) group and one (mono), two (di) or three (tri) "butyl" groups.
CBP notes that there is no evidence that isomeric positioning excludes TBA from classification in HTS 2921.19.10. According to CBP, the direct analogue of TBA, tertiarybutyl alcohol, is specifically included as an "other butanol" in HTS 2905.14.10. The situation is analogous in the subheading structure of HTS 2921.19, as the isomer of the butylamine is specifically included as a particular butylamine in HTS 2921.19.10.
proposed: 2921.19.1000, 3.7%; current: 2921.19.60, 6.5%.
Porcelain Table/Kitchenware for Commercial Use. At issue are various table/kitchen articles (e.g., plates, dishes, etc.) of porcelain that are used for meal service in the front (first class) cabin of aircraft. The name of the airline and the model number for each piece appears on the bottom of the articles.
CBP is proposing to issue HQ 967535 in order to revoke NY K88482, NY K88488, and NY K88494 and reclassify the articles in HTS 6911.10.1000 as "hotel or restaurant ware and other ware not household ware" rather than in HTS 6911.10.4500, HTS 6911.10.5200, or HTS 6911.10.80 which provide for various types of porcelain table/kitchenware for household use.
(HTS 6911.10.4500 provides for "mugs and other steins," HTS 6911.10.5200 provides for "cups valued over $8 but not over $29 per dozen; saucers valued over $5.25 but not over $18.75 per dozen; etc.," and HTS 6911.10.80 provides for "other tableware and kitchenware.")
Based on previous rulings and court decisions, CBP states that it finds that porcelain table and kitchen ware intended for exclusive use on commercial airlines to be of the same class or kind of articles classified as porcelain table or kitchen ware not for household use in HTS 6911.10.1000.
CBP states that the information presented establishes that the subject articles are not intended for household use, but rather are intended for exclusive use in front cabin food service on a commercial airline. Therefore, the subject articles should be classified in HTS 6911.10.1000.
proposed: 6911.10.1000, 25%
current: 6911.10.4500, 14%; 6911.10.5200, 8%; or 6911.10.80, 20.8%
May 25, 2005 CBP Bulletin (Vol. 39, No. 22) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_05252005_no22/